Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Refund of accumulated Cenvat credit - failure to submit documentary evidence for export of services - The fact of export of such software and the receipt of the foreign exchange therefore is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover.
Refund of accumulated Cenvat credit - failure to submit documentary evidence for export of services - The fact of export of such software and the receipt of the foreign exchange therefore is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover.
Note: It is a system-generated summary and is for quick reference only.
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